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寒湿困脾之鼓胀，治疗宜选用

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A．difficultiesB．differencesC．similaritiesD．relationships

A. difficulties
B. differences
C. similarities
D. relationships

What does the sentence "nothing is causeless, and even the fact that Englishmen have bad teeth can tell one something about the realities of English life."(Paragraph 1) imply？

A. English are wise people.
B. Englishmen have distinct characteristics.
C. The realities of English life are caused by some reasons.
D. Englishmen love to say something bad behind one's back.

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What can be inferred from the last paragraph？

A. Englishmen love rural life.
B. Englishmen are childish.
C. Englishmen often hold banquets.
D. Englishmen don't like official activities.

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A注册会计师是J公司2005年度会计报表审计的外勤审计负责人，在审计过程中，需对负责应收款项目审计的助理人员提出的相关函证问题予以解答，并对其编制的有关审计工作底稿进行复核。请代为做出正确的专业判断。
在下列情况中，注册会计师应采用积极式函证的是()。

A. 相关的内部控制是有效的
B. 预计差错率较高
C. 没有理由相信欠款可能存在争议、差错或问题
D. 欠款余额小的债务人

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